1 August 2025 false No description of principal activity Taxfiler 2024.6 true SC817312business:PrivateLimitedCompanyLtd2025-08-012026-07-31 SC8173122025-07-31 SC8173122025-08-012026-07-31 SC817312business:AuditExemptWithAccountantsReport2025-08-012026-07-31 SC817312business:FilletedAccounts2025-08-012026-07-31 SC8173122026-07-31 SC817312business:Director12025-08-012026-07-31 SC817312business:RegisteredOffice2025-08-012026-07-31 SC8173122025-07-31 SC817312core:WithinOneYear2026-07-31 SC817312core:WithinOneYear2025-07-31 SC817312core:AfterOneYear2026-07-31 SC817312core:AfterOneYear2025-07-31 SC817312core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-07-31 SC817312core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 SC817312core:PreviouslyStatedAmount2026-07-31 SC817312core:PreviouslyStatedAmount2025-07-31 SC817312business:SmallEntities2025-08-012026-07-31 SC817312countries:Scotland2025-08-012026-07-31 SC8173122024-07-242025-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC817312 (Scotland)
BKS Property & Investments Ltd Unaudited accounts for the year ended 31 July 2026
BKS Property & Investments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BKS Property & Investments Ltd Company Information for the year ended 31 July 2026
Director
Lee Banks
Company Number
SC817312 (Scotland)
Registered Office
43 Brotherton Wood Livingston West Lothian EH54 9FQ Scotland
Accountants
Kelly Accounting Limited 42 Comrie Street Crieff Perthshire PH7 4AX
- 3 -
BKS Property & Investments Ltd Statement of financial position as at 31 July 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
195,200 
195,200 
Current assets
Cash at bank and in hand
6,271 
3,235 
Creditors: amounts falling due within one year
5
(841)
(500)
Net current assets
5,430 
2,735 
Total assets less current liabilities
200,630 
197,935 
Creditors: amounts falling due after more than one year
6
(199,174)
(198,985)
Net assets/(liabilities)
1,456 
(1,050)
Capital and reserves
Profit and loss account
1,456 
(1,050)
Shareholders' funds
1,456 
(1,050)
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 October 2026 and were signed on its behalf by
Lee Banks Director Company Registration No. SC817312
- 4 -
BKS Property & Investments Ltd Notes to the Accounts for the year ended 31 July 2026
1
Statutory information
BKS Property & Investments Ltd is a private company, limited by shares, registered in Scotland, registration number SC817312. The registered office is 43 Brotherton Wood, Livingston, West Lothian, EH54 9FQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Going concern
The company incurred losses in the year and has a deficient Balance Sheet. The directors have prepared financial projections and considered the company’s cash flow requirements covering a period of at least 12 months from the date of approval of the accounts. The directors acknowledge the company’s future is reliant upon the continued support of its creditors. The directors are satisfied however, that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors consider it appropriate to prepare the accounts on a going concern basis.
4
Investment property
2026 
£ 
Fair value at 1 August 2025
195,200 
At 31 July 2026
195,200 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
341 
- 
Accruals
500 
500 
841 
500 
- 5 -
BKS Property & Investments Ltd Notes to the Accounts for the year ended 31 July 2026
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
135,000 
135,000 
Loans from directors
64,174 
63,985 
199,174 
198,985 
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
- 6 -